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ANALISIS PENERAPAN SAK ETAP PADA PT. BANK PERKREDITAN RAKYAT (PT. BPR SURYA ABADI BERSAUDARA)

Erlinasari, Linda Tria (2012) ANALISIS PENERAPAN SAK ETAP PADA PT. BANK PERKREDITAN RAKYAT (PT. BPR SURYA ABADI BERSAUDARA). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study illustrates the ability of PT. BPR Surya Abadi Bersaudara in implementing SAK ETAP Financial Statements for the manufacture of which include recognition,measurement, and presentation of financial statements. The tools used for analysis in this study is to use the identify financial statement presentation with SAK ETAP, Analysis of the recognition, measurement, presentation, and analysis result then make a conclusions. From the analysis of the research can be concluded that PT BPR Surya Abadi Bersaudara on the financial statement of PT BPR Surya Abadi Bersaudara. PT Surya Abadi Bersaudara indicate that PTSurya Abadi Bersaudara only present the financial statement consist of balance sheet, income statement. In SAK ETAP (2009) revealed that the complete financial statements based on SAK ETAP include: balance sheet, income statement, statement of changes in equity, cash flow statement and note to the financial statement contain summary of significant accounting policies and other information explanation. BPR Surya Abadi Bersaudara in preparing the financial statement haven’t been able to apply SAK ETAP for all items in the financial statement including income and provision for income taxes.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 04:21
Last Modified: 12 Jan 2015 04:21
URI : http://eprints.umm.ac.id/id/eprint/14622

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